[308] Notes - Disaggregation of Profit Before Tax

Block Pivots (one per detected block)
Network	[308] Notes - Disaggregation of Profit Before Tax (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)
Table	Profit before tax [hypercube]

Block Pivots (one per detected block)

Network

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)

Table

Profit before tax [hypercube]

Concept arrangement pattern: Profit before tax [set] [Set]
Entity: 1111111 (http://example.gov/id)
Unit: iso4217:EUR

Component as one Pivot (ALL facts, but ignoring presentation hints)
Network	[308] Notes - Disaggregation of Profit Before Tax (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)
Table	Profit before tax [hypercube]

Component as one Pivot (ALL facts, but ignoring presentation hints)

Network

[308] Notes - Disaggregation of Profit Before Tax

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)

Table

Profit before tax [hypercube]

Entity: 1111111 (http://example.gov/id)
Unit: iso4217:EUR

The colours used for the fact values are significant, and have the following meanings:

Facts that have been checked by consistency rules are in green
Derived (imputed) facts that have not been checked are in blue
Inconsistent facts in red
...and the rest (reported or mapped or assumed but unckecked) are either in gray (if some rule failed to execute) or black (if no rules exist for the fact's concept)

Fact Table
Network	[308] Notes - Disaggregation of Profit Before Tax (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)
Table	Profit before tax [hypercube]

Fact Table

Network

[308] Notes - Disaggregation of Profit Before Tax

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)

Table

Profit before tax [hypercube]

#	Block	Reporting Entity [Aspect]	Period [Aspect]	Concept [Aspect]	Noncore Dimensions	Fact Value	Unit	Rounding	Parenthetical Explanations	Origin
1	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Cost of inventories recognised as expense during period	null	5178530	iso4217:EUR	INF		Reported
2	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2024-01-01 to 2024-12-31	Cost of inventories recognised as expense during period	null	4422575	iso4217:EUR	INF		Reported
3	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Research and development expense	null	31620	iso4217:EUR	INF	Included in other expenses	Reported
4	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2024-01-01 to 2024-12-31	Research and development expense	null	22778	iso4217:EUR	INF	Included in other expenses	Reported
5	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Foreign exchange loss on trade payables	null	1000	iso4217:EUR	INF	Included in other expenses	Reported
6	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2024-01-01 to 2024-12-31	Foreign exchange loss on trade payables	null	0	iso4217:EUR	INF	Included in other expenses	Reported
7	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Warranty expense	null	5260	iso4217:EUR	INF	Included in cost of sales; If the entity classifies its expense by nature in its income statement, this would say 'included in raw materials and consumables used'.	Reported
8	Profit before tax [set] [Set]	1111111 (http://example.gov/id)	2024-01-01 to 2024-12-31	Warranty expense	null	7340	iso4217:EUR	INF	Included in cost of sales; If the entity classifies its expense by nature in its income statement, this would say 'included in raw materials and consumables used'.	Reported

Block

Reporting Entity [Aspect]

Period [Aspect]

Concept [Aspect]

Fact Value

Unit

Rounding

Parenthetical Explanations

Origin

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Cost of inventories recognised as expense during period

5178530

iso4217:EUR

INF

Reported

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2024-01-01 to 2024-12-31

Cost of inventories recognised as expense during period

4422575

iso4217:EUR

INF

Reported

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Research and development expense

31620

iso4217:EUR

INF

Included in other expenses

Reported

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2024-01-01 to 2024-12-31

Research and development expense

22778

iso4217:EUR

INF

Included in other expenses

Reported

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Foreign exchange loss on trade payables

1000

iso4217:EUR

INF

Included in other expenses

Reported

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2024-01-01 to 2024-12-31

Foreign exchange loss on trade payables

iso4217:EUR

INF

Included in other expenses

Reported

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Warranty expense

5260

iso4217:EUR

INF

Included in cost of sales; If the entity classifies its expense by nature in its income statement, this would say 'included in raw materials and consumables used'.

Reported

Profit before tax [set] [Set]

1111111 (http://example.gov/id)

2024-01-01 to 2024-12-31

Warranty expense

7340

iso4217:EUR

INF

Included in cost of sales; If the entity classifies its expense by nature in its income statement, this would say 'included in raw materials and consumables used'.

Reported

Model Structure
Network	[308] Notes - Disaggregation of Profit Before Tax (https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)
Table	Profit before tax [hypercube]

Model Structure

Network

[308] Notes - Disaggregation of Profit Before Tax

(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfProfitBeforeTax)

Table

Profit before tax [hypercube]

#	Label	Report Element Class	Period Type	Balance	Name
1	Profit before tax [hypercube]	Hypercube			report:ProfitBeforeTaxHypercube
2	Profit before tax [hypercube] [Line Items]	LineItems			report:ProfitBeforeTaxHypercubeLineItems
3	Profit before tax [set]	Abstract			report:ProfitBeforeTaxSet
4	Cost of inventories recognised as expense during period	Concept (Monetary)	duration	debit	ifrs-smes:CostOfInventoriesRecognisedAsExpenseDuringPeriod
5	Research and development expense	Concept (Monetary)	duration	debit	ifrs-smes:ResearchAndDevelopmentExpense
6	Foreign exchange loss on trade payables	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
7	Warranty expense	Concept (Monetary)	duration	debit	report:WarrantyExpense

Label

Report Element Class

Period Type

Balance

Name

Profit before tax [hypercube]

Hypercube

report:ProfitBeforeTaxHypercube

Profit before tax [hypercube] [Line Items]

LineItems

report:ProfitBeforeTaxHypercubeLineItems

Profit before tax [set]

Abstract

report:ProfitBeforeTaxSet

Cost of inventories recognised as expense during period

Concept (Monetary)

duration

debit

ifrs-smes:CostOfInventoriesRecognisedAsExpenseDuringPeriod

Research and development expense

Concept (Monetary)

duration

debit

ifrs-smes:ResearchAndDevelopmentExpense

Foreign exchange loss on trade payables

Concept (Monetary)

duration

credit

ifrs-smes:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

Warranty expense

Concept (Monetary)

duration

debit

report:WarrantyExpense

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes